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Gasoline, oil, repairs, vehicle ins. $3,361
Vehicle rentals 1,750
Total 5,111
Total times percent business use (78.571) 4,016
1 The parties have stipulated that the distance between
petitioner’s home and his workplace is about 34 miles; the
roundtrip is about 68 miles.
2 Although the implication of the commuting items is that
petitioner worked 250 days in 1987 (2,500 mi. divided by 10 mi.
per day = 250 days) petitioner’s diary, discussed supra, shows
business meals on 304 days in 1987.
In the notice of deficiency, respondent disallowed all the
deductions described supra in tables 2 and 3.
_________________________
The information in petitioner’s diary and the stubs was not
recorded at or near the times of the events described therein.
Petitioner’s diary and the stubs are not “adequate records” for
purposes of section 274(d) and section 1.274-5T(c)(2), Temporary
Income Tax Regs., 50 Fed. Reg. 46017 (Nov. 6,1985). The record
in the instant case does not include “sufficient evidence” for
purposes of section 274(d) and section 1.274-5T(c)(3), Temporary
Income Tax Regs., 50 Fed. Reg. 46020 (Nov. 6, 1985).
Petitioner paid for some meals that were expenses of his
trade or business as an employee.
Petitioner’s business use of his vehicles was well under
1,000 miles.
The entire underpayment is due to petitioner’s negligence.
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